Search

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and … duties and did not report claims audit results directly to the Board. Key Recommendations The Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly … Determine whether the Amityville Union Free School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Hempstead – Compensatory Time (2021M-64)

… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Gananda Central School District – Procurement (2021M-86)

… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… access controls over non-student user accounts were secure. Key Findings District officials did not ensure that … access controls over non-student user accounts were secure. Officials did not develop written procedures for … network access controls over nonstudent user accounts were secure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

City of Fulton – Capital Projects (2021M-184)

… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial results against budgets and closed out records for completed … determine the complete financial history and position of individual projects or determine the correct capital …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Town of Horseheads – Financial Management (2015M-211)

… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general … of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Harford Fire District – Records and Reports (2016M-170)

… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Town of Broadalbin – Leave Accruals (2014M-88)

… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Jefferson Central School District – Fund Balances (2015M-236)

… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119